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MATTER OF LaSALLE ROLLING MILLS, INC.

No. 86-2627.

832 F.2d 390 (1987)

In the Matter of LaSALLE ROLLING MILLS, INC., Debtor in Possession-Appellant. LaSALLE ROLLING MILLS, INC., Plaintiff-Appellant, v. UNITED STATES of America, DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 9, 1987.

Attorney(s) appearing for the Case

Bruce Dopke, Schwartz, Cooper, Kolb & Gaynor, Chtd., Chicago, Ill., for plaintiff-appellant.

Gary D. Gray, and Michael L. Paup, Appellate Sec., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before COFFEY and RIPPLE, Circuit Judges, and ESCHBACH, Senior Circuit Judge.

ESCHBACH, Senior Circuit Judge.

This is an appeal from an order of the district court reversing an order of the bankruptcy court which granted the motion of a corporate debtor-in-possession to preliminarily enjoin the Internal Revenue Service from assessing a "responsible officer penalty" under Internal Revenue Code section 6672.1 Because we agree with the district court that the Tax Anti-Injunction provision, 26 U.S.C. § 7421(a)...

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